I think you are confused about Unix time. Unix time is the number of seconds that have elapsed since Midnight December 31, 1969. Ten seconds after midnight, January 1, 1970, Unix time was 10. Twenty four hours later (ten seconds after midnight, January 2, 1970), Unix time was:
24 60 60 + 10
which was 86410.
mktime takes a day, month, hour, minute, second, and YEAR and converts it to Unix time. For example:
9:30 AM, July 4, 1997 was:
mktime(9, 30, 0, 7, 4, 1997);
which was: 868023000 seconds after midnight, December 31, 1969.